{"entity":{"iso2":"LV","iso3":null,"name":"Latvia","slug":"latvia-2"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"personal-income-tax-pit-top-statutory-and-marginal-tax-rate-top-statutory-personal-income","source":"Organisation for Economic Co-operation and Development","source_url":"https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH","title":"Personal income tax (PIT) - top statutory and marginal tax rate \u2014 Top statutory personal income tax rate earnings threshold","unit":"Factor of average annual wage"},"observations":[{"date":"2000-01-01","value":0.170121},{"date":"2001-01-01","value":0.158615},{"date":"2002-01-01","value":0.149242},{"date":"2003-01-01","value":0.134014},{"date":"2004-01-01","value":0.11983},{"date":"2005-01-01","value":0.102926},{"date":"2006-01-01","value":0.126582},{"date":"2007-01-01","value":0.15178},{"date":"2008-01-01","value":0.200776},{"date":"2009-01-01","value":0.15855},{"date":"2010-01-01","value":0.090049},{"date":"2011-01-01","value":0.113077},{"date":"2012-01-01","value":0.109296},{"date":"2013-01-01","value":0.104378},{"date":"2014-01-01","value":0.113023},{"date":"2015-01-01","value":0.104819},{"date":"2016-01-01","value":0.13215},{"date":"2017-01-01","value":0.140346},{"date":"2018-01-01","value":4.62504},{"date":"2019-01-01","value":4.90477},{"date":"2020-01-01","value":4.59875},{"date":"2021-01-01","value":4.11103},{"date":"2022-01-01","value":4.73339},{"date":"2023-01-01","value":4.24549},{"date":"2024-01-01","value":3.9066},{"date":"2025-01-01","value":0.0}],"summary":{"latest_period":"2025-01-01","latest_value":0.0,"max":4.90477,"mean":1.28864,"min":0.0,"of":7,"rank":7,"trend":"volatile"}}